Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Levy of penalty - Proceedings against the Custodian / Cargo Service provider - it is alleged that appellants had allowed the cargo to move into the sterile area without checking the status of Customs clearance i.e., without checking whether LEO was given or not - The details of such unauthorized persons seen in the premises are not furnished by department. The allegation without support of any evidence cannot sustain. - No penalty - AT
Levy of penalty - Proceedings against the Custodian / Cargo Service provider - it is alleged that appellants had allowed the cargo to move into the sterile area without checking the status of Customs clearance i.e., without checking whether LEO was given or not - The details of such unauthorized persons seen in the premises are not furnished by department. The allegation without support of any evidence cannot sustain. - No penalty - AT
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